| 历史成本与公允价值的共存关系探析 |
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| 引用本文： | 浦令舒. 历史成本与公允价值的共存关系探析[J]. 北京市经济管理干部学院学报, 2011, 26(3): 51-55 |
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| 作者姓名： | 浦令舒 |
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| 作者单位： | [1]北京邮电大学经济管理学院,北京100876;[2]北京外国语大学商学院,北京100089 |
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| 摘 要： | 本文对历史成本与公允价值之间的内在联系进行了分析,提出＂公允价值=历史成本＋持有利得＋经营增值＂的关系式,并指出相比持有利得而言,经营增值是推动历史成本向公允价值演化的更重要因素,也是导致目前财务会计信息缺陷的主要领域。财务会计应转变理念,接纳经营增值作为会计对象,构建历史成本与公允价值并存的资产负债表,以及同时反映已实现利润和未实现增值的收益表,建立更全面、完整地反映企业价值运动且具有更明晰勾稽关系的报表体系。
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| 关 键 词： | 历史成本 公允价值 资产负债 |
A Study on the Co-existing Relationship between Historical Cost and Fair Value |
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| PU Ling-shu. A Study on the Co-existing Relationship between Historical Cost and Fair Value[J]. Journal of Beijing Institute of Economic Management, 2011, 26(3): 51-55 |
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| Authors: | PU Ling-shu |
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| Affiliation: | PU Ling-shu1,2(1.The Economic Management College of the Beijing University of Posts and Telecommunications,Beijing 100876,China,2.Business School of the Beijing Foreign Studies University,Beijing 100089,China) |
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| Abstract: | This article proposed the relations among fair value = historical cost + holding gains + value-added in operation,by analyzing the internal relationship between the historical cost and fair value,and pointed out that the value-added in operation was more important to the evolvement of fair value than holding gains,and was also the main factor of the accounting information distortion.Financial accounting should establish a comprehensive financial reporting system with clear articulation by accepting the valu... |
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| Keywords: | historical cost fair value assets and liabilities |
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